Cosmos
Global Business Index 2026 · by Cosmos

Where in the world is best to start a business?

Nineteen jurisdictions, ranked on tax, speed, simplicity, confidentiality, residence and quality of living. The ranking is the same for everyone. The right answer for you is not.

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The ranking

Global Business Index 2026

Six pillars, weighted equally, each scored from official sources. Choose a pillar to see who leads it.

  1. 01United Arab EmiratesMiddle East93
  2. 02GuernseyEurope90
  3. 03Isle of ManEurope87
  4. 04Hong KongAsia83
  5. 05British Virgin IslandsCaribbean77
  6. 06Switzerland (Zug)Europe77
  7. 07SingaporeAsia73
  8. 08Cayman IslandsCaribbean73
  9. 09MaltaEurope73
  10. 10NetherlandsEurope70
  11. 11CyprusEurope70
  12. 12MauritiusIndian Ocean70
  13. 13EstoniaEurope67
  14. 14GibraltarEurope67
  15. 15WyomingNorth America67
  16. 16United KingdomEurope63
  17. 17IrelandEurope63
  18. 18DelawareNorth America60
  19. 19CuraçaoCaribbean57

Index score out of 100. Figures checked against official sources on 10 October 2026.

Partner placement · sponsoredReach business owners as they choose where to build.Sponsored placements on the index are labelled and never affect a ranking.
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Head to head

Put two side by side.

Rank 01United Arab Emirates93
Rank 07Singapore73
TaxUnited Arab Emirates leads
United Arab Emirates 4 of 5, Singapore 2 of 5.
Speed of set-upLevel
United Arab Emirates 5 of 5, Singapore 5 of 5.
SimplicityUnited Arab Emirates leads
United Arab Emirates 4 of 5, Singapore 3 of 5.
ConfidentialityLevel
United Arab Emirates 5 of 5, Singapore 5 of 5.
ResidenceUnited Arab Emirates leads
United Arab Emirates 5 of 5, Singapore 3 of 5.
LivingUnited Arab Emirates leads
United Arab Emirates 5 of 5, Singapore 4 of 5.
Read the full comparison

The index ranks countries. Your match depends on you.

Where you live, what the company is for and how it will be run can move a jurisdiction from first to last.

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